Fabio
92 lines
6.7 KiB
Markdown
92 lines
6.7 KiB
Markdown
---
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type: "Bill"
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title: "Economic development: taxation: credits."
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description: "The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a hiring credit for qualified taxpayers who hire qualified employees, as defined, within enterprise zones and local agency military base recovery areas (LAMBRAs) , subject to specified criteria and requirements. Those laws require that a taxpayer obtain a certification from the Employment Development Department, as permitted by federal law, the local county or city Job Training Partnership Act administrative entity, the local county GAIN office or social services agency, or the local government administering a specified area or zone that provides that a qualified employee meets the specified eligibility requirements. Those laws are inoperative for taxable years beginning on or after January 1, 2014, except as provided. Those laws are repealed on December 1, 2019."
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jurisdiction: "us/states/ca"
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legislature: "California Legislature"
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session: "20132014"
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identifier: "AB 106"
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citation: "California AB 106 (20132014)"
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classification: ["bill"]
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subjects: ["Economic development: taxation: credits."]
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status: "enacted"
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primary_sponsors: ["Committee on Budget"]
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version_count: 6
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action_count: 27
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vote_count: 4
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first_action: "2013-01-10"
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last_action: "2013-09-26"
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source: "openstates"
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source_identifier: "ocd-bill/d4756d5e-3ec3-4237-a867-9954d4abaa2d"
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source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB106"
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source_hash: "dc729b53bb212a887a9160ffadda4976a7349d85b4b8b614fe230d42776eb558"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ca"]
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---
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# California AB 106 (20132014) — Economic development: taxation: credits.
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The Personal Income Tax Law and the Corporation Tax Law authorize various credits against the taxes imposed by those laws, including a hiring credit for qualified taxpayers who hire qualified employees, as defined, within enterprise zones and local agency military base recovery areas (LAMBRAs) , subject to specified criteria and requirements. Those laws require that a taxpayer obtain a certification from the Employment Development Department, as permitted by federal law, the local county or city Job Training Partnership Act administrative entity, the local county GAIN office or social services agency, or the local government administering a specified area or zone that provides that a qualified employee meets the specified eligibility requirements. Those laws are inoperative for taxable years beginning on or after January 1, 2014, except as provided. Those laws are repealed on December 1, 2019.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **01/10/13 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB106&version=20130AB10699INT)
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2. **09/05/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB106&version=20130AB10698AMD)
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3. **09/10/13 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB106&version=20130AB10697AMD)
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4. **09/26/13 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB106&version=20130AB10695CHP)
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5. **AB106** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=201320140AB106)
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6. **09/19/13 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=201320140AB106&version=20130AB10696ENR)
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## Votes
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- AB 106 BUDGET Concurrence in Senate Amendments By SKINNER — **78–0** (pass) · lower
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- AB 106 BUDGET Assembly Third Reading By BLUMENFIELD — **51–24** (pass) · lower
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- 2nd Reading AB106 Committee on BUDGET (Skinner) By Leno — **39–0** (pass) · upper
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- Do pass. — **10–5** (pass) · upper
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## Sponsors
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- Committee on Budget — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2013-01-10** Read first time. To print. `reading-1`
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- **2013-01-11** From printer. May be heard in committee February 10.
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- **2013-03-14** Referred to Com. on BUDGET. `referral-committee`
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- **2013-05-09** Withdrawn from committee.
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- **2013-05-09** (Ayes 53. Noes 22. Page 1312.)
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- **2013-05-09** Ordered to second reading.
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- **2013-05-09** Assembly Rule 63 suspended. (Ayes 53. Noes 22. Page 1313.)
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- **2013-05-09** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2013-05-09** (Ayes 53. Noes 22. Page 1315.)
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- **2013-05-13** Read third time. Passed. Ordered to the Senate. (Ayes 51. Noes 24. Page 1405.) `reading-3, reading-1, passage`
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- **2013-05-13** In Senate. Read first time. To Com. on RLS. for assignment. `reading-1`
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- **2013-05-23** Referred to Com. on RLS. `referral-committee`
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- **2013-09-05** From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on RLS. `amendment-introduction, amendment-passage, reading-2, reading-1, referral-committee`
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- **2013-09-06** Re-referred to Com. on B. & F.R. `referral-committee`
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- **2013-09-06** Joint Rule 61(a) suspended. (Page 2190.)
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- **2013-09-06** Joint Rule 62(a) suspended. (Page 2190.)
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- **2013-09-10** From committee: Do pass. (Ayes 10. Noes 5.) (September 9). `committee-passage-favorable, committee-passage`
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- **2013-09-10** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2013-09-10** Joint Rule 61(a)(13) suspended. (Ayes 27. Noes 6. Page 2315.)
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- **2013-09-10** Read third time and amended. Ordered to second reading. `reading-3, reading-1, amendment-passage`
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- **2013-09-11** Read second time. Ordered to third reading. `reading-2, reading-1`
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- **2013-09-11** Read third time. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2363.). `reading-3, reading-1, passage`
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- **2013-09-11** In Assembly. Concurrence in Senate amendments pending.
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- **2013-09-12** Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 78. Noes 0. Page 3293.). `committee-passage-favorable, amendment-passage`
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- **2013-09-25** Enrolled and presented to the Governor at 4:30 p.m.
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- **2013-09-26** Approved by the Governor. `executive-signature`
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- **2013-09-26** Chaptered by Secretary of State - Chapter 355, Statutes of 2013.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d4756d5e-3ec3-4237-a867-9954d4abaa2d`. Confidence: reported (aggregated from official California legislature records).
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